This opinion cited by 10 cases:

Great Cruz Bay, Inc., St. John, Virgin Islands v. Reuben B. Wheatley, Commissioner of Finance, Government of the Virgin Islands , 495 F.2d 301 ( 1974 )


Fulk & Needham, Inc. v. United States , 411 F.2d 1403 ( 1969 )


Friend's Wine Cellars, Inc. v. Commissioner , 31 T.C.M. 740 ( 1972 )


Fulk & Needham, Inc. v. United States , 288 F. Supp. 39 ( 1968 )


Lafayette Distributors, Inc. v. United States , 397 F. Supp. 719 ( 1975 )


In Re Weisser , 1 B.R. 206 ( 1979 )


Buhler Mortg. Co. v. Commissioner , 51 T.C. 971 ( 1969 )


Parker Oil Co. v. Commissioner , 58 T.C. 985 ( 1972 )


American Nurseryman Publishing Co. v. Commissioner , 75 T.C. 271 ( 1980 )


Mason v. Commissioner , 68 T.C. 163 ( 1977 )